Status of Interpretation No. 35

Criteria for Applying the Equity Method of Accounting for Investments in Common Stockā€”an interpretation of APB Opinion No. 18

Status

Issued:
May 1981

Effective Date:
For fiscal years beginning after June 15, 1981

Affects:
No other pronouncements

Affected by:
No other pronouncements

Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides
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